2023-11-15T15:35:15-06:00 2022-12-31 020476956 TYLER SIMMS & ST SAUVEUR CPAS PLLC 19 MORGAN DRIVE LEBANON NH 03766 990 2022-01-01 020222116 CARTER COMMUNITY BUILDING ASSOCIATION CART 6034486477 1 TAYLOR STREET LEBANON NH 03766 SCOTT BARDEN TREASURER OF THE BOARD OF TRUSTEES 6034486477 2023-11-15 1 SCOTT BARDEN 999009999 0 CASEY P VILLARD CPA P00216490 6036530044 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT BARDEN 1 TAYLOR STREET LEBANON NH 03766 2477323 0 X WWW.JOINCCBA.ORG X 1919 NH FOUNDED IN 1919 TO BE "YMCA-LIKE," THE CCBA IS A COMMUNITY RECREATION ORGANIZATION THAT ENABLES PEOPLE OF ALL AGES AND PHYSICAL ABILITIES TO MORE FULLY ENJOY THEIR LIVES. WE PLACE SPECIAL EMPHASIS ON SERVING YOUTH. OUR SERVICES INCLUDE: PRESCHOOL ACTIVITIES PROGRAMS; PRESCHOOL AND SCHOOL-AGE CAMPS; A FREE DROP-IN CENTER FOR ELEMENTARY SCHOOL-AGED CHILDREN; YOUTH AND ADULT SWIM LESSONS AND TEAMS; CHILDREN'S BASKETBALL TEAMS; YOUTH AND ADULT BASKETBALL LEAGUES; GENERAL AND SPORT-SPECIFIC CONDITIONING FOR TEENS; LESSONS, TEAMS, AND LEAGUES IN SUCH SPORTS AS TENNIS, VOLLEYBALL, AND RACQUETBALL; PICKLEBALL; EXERCISE MEMBERSHIPS FOR YOUTH, ADULTS, SENIORS, AND FAMILIES; PERSONAL TRAINING; LAND AND AQUATICS EXERCISE CLASSES FOR TEENS AND ADULTS; SPECIAL EVENTS AND DROP-IN ACTIVITIES FOR CHILDREN AND FAMILIES; AND EVENTS ORGANIZED BY COMMUNITY GROUPS. WE OPERATE TWO BUILDINGS AND AN OUTDOOR RECREATIONAL PARK IN LEBANON, NEW HAMPSHIRE. THE PARK IS OPEN TO THE PUBLIC. 9 9 125 9 0 0 551768 279657 976764 1367854 855948 183634 89479 98721 2473959 1929866 0 0 0 0 961457 1113978 0 0 53015 652571 837537 1614028 1951515 859931 -21649 8967998 7717591 309621 299284 8658377 7418307 X THE CCBA PROVIDES A WIDE VARIETY OF RECREATIONAL SERVICES INCLUDING EXERCISE OR FITNESS FACILITIES AND PROGRAMS, A CHILDREN'S DROP-IN CENTER AND ACTIVITIES PROGRAMS, YOUTH SPORTS INSTRUCTION, ATHLETIC TEAMS AND LEAGUES FOR YOUTH AND ADULTS, AND LEISURE FACILITIES AND EVENTS. 0 0 1563339 1381126 FEES CHARGED FOR USE OF EXERCISE FACILITIES AND PARTICIPATION IN PROGRAMS ARE THE CCBA'S PRIMARY SOURCE OF SUPPORT. THEY PAY FOR MOST OPERATING EXPENSES (E.G., PERSONNEL, UTILITIES, BUILDING AND EQUIPMENT MAINTENANCE, AND OFFICE AND PROGRAM SUPPLIES). ENDOWMENT FUNDS, TRUST INCOME AND, IN SOME YEARS, FOUNDATION GRANTS ENABLE THE CCBA TO OFFSET AN ANNUAL OPERATING DEFICIT AND PAY FOR CAPITAL REPAIRS AND IMPROVEMENTS. NO MONIES ARE RECEIVED FROM THE MUNICIPAL, STATE, OR FEDERAL GOVERNMENTS. SOME FEES ARE SET "AT COST" (I.E., INCLUDING DIRECT AND INDIRECT EXPENSES) AND OTHERS ARE "DISCOUNTED." QUITE A FEW SERVICES ARE OFFERED AT NO CHARGE.EXAMPLES OF "AT COST" SERVICES ARE MOST WITHERELL RECREATION CENTER ADULT MEMBERSHIPS AND PROGRAMS SUCH AS SWIM LESSONS, PRESCHOOL ACTIVITIES CLASSES, AND DAY CAMPS. WE INTEND THESE FEES TO BE AFFORDABLE FOR MOST AREA RESIDENTS.EXAMPLES OF DISCOUNTED SERVICES INCLUDE WITHERELL RECREATION CENTER YOUTH, FAMILY, MEDICALLY-NEEDY ADULT, AND SENIOR MEMBERSHIPS. FEES FOR PROGRAMS SUCH AS YOUTH BASKETBALL TEAMS ARE SUBSIDIZED AND NOMINAL FEES ARE CHARGED FOR SOME SPECIAL EVENTS SUCH AS THE "FATHER/DAUGHTER VALENTINES DANCE AND THE "END OF SCHOOL ICE CREAM SOCIAL." IN ADDITION, A "YOUTH SCHOLARSHIP FUND" ENABLES YOUNGSTERS TO RECEIVE WITHERELL RECREATION CENTER MEMBERSHIPS AND PARTICIPATE IN PROGRAMS AND SENIOR RATES ARE EXTENDED TO DISABLED ADULTS OF ALL AGES. FURTHER, BUSINESSES AND ORGANIZATIONS MAY ENROLL THEIR EMPLOYEES IN OUR "CORPORATE ASSOCIATE" DISCOUNT PROGRAM.EXAMPLES OF FREE SERVICES INCLUDE THE CHILDREN'S DROP-IN CENTER AT THE CARTER COMMUNITY BUILDING, BASKETBALL AND TENNIS COURTS AND CHILDREN'S PLAY SPACES IN OUR IRENE DECATO MEMORIAL PARK AND FRANK P. CANILLAS RECREATION AREA, AND SPECIAL EVENTS SUCH AS "TOUCH-A-TRUCK AND AN ANNUAL "EASTER EGG HUNT." WE ALSO DONATE USE OF INDOOR AND OUTDOOR FACILITIES TO A VARIETY OF SCHOOL AND COMMUNITY GROUPS. 1563339 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 125 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NH X X KERRY ARTMAN 6034486477 1 TAYLOR STREET LEBANON NH 03766 MATTHEW BROWN TRUSTEE 1.00 X 0 0 0 BETSY DONKA TRUSTEE 1.00 X 0 0 0 BOB LEACH TRUSTEE 1.00 X 0 0 0 SCOTT BARDEN TREASURER 1.00 X X 0 0 0 MICHELLE LECLAIR CINQUEMANI TRUSTEE 1.00 X 0 0 0 WARREN KLECAN VICE CHAIR 1.00 X X 0 0 0 BRUCE ADAMS CHAIR 1.00 X X 0 0 0 BROOKE HERNDON TRUSTEE 1.00 X 0 0 0 BRIAN WARE TRUSTEE 1.00 X 0 0 0 KERRY ARTMAN EXECUTIVE DIRECTOR 40.00 X 103200 0 0 103200 0 0 1 0 0 0 0 59606 220051 279657 MEMBERSHIP FEES 713940 765494 765494 PROGRAM REVENUE 713940 602360 602360 1367854 129211 129211 85449 0 85449 85449 85449 601880 547457 54423 54423 54423 MISCELLANEOUS REVENUE 713940 13272 13272 13272 1929866 1381126 0 269083 103200 20640 72240 10320 887648 712542 141144 33962 46664 34504 10070 2090 76466 56007 16943 3516 23937 23937 47193 47193 22226 14766 4333 3127 71291 71291 203612 201576 2036 2029 203 1826 134516 131826 2690 33658 33321 337 REPAIRS AND MAINTENANCE 137695 136317 1378 PUBLICITY 41865 41865 BUILDING SUPPLIES 31002 30692 310 PROGRAM SUPPLIES 25464 25464 63049 52325 10724 1951515 1563339 335161 53015 573932 380692 185000 185000 5857 7078 12184 13847 8485685 6743649 1427792 1742036 5051657 3978428 1711576 1410510 8967998 7717591 109206 79532 165216 184468 35199 35284 309621 299284 X 6680818 5651651 1977559 1766656 8658377 7418307 8967998 7717591 -21649 -1218421 0 X X 0 1 X 1 0 X 784306 821047 843380 551768 279657 3280158 648857 607067 663018 976764 1367854 4263560 1433163 1428114 1506398 1528532 1647511 7543718 0 0 0 7543718 152477 154718 220025 220181 214660 962061 152477 154718 220025 220181 214660 962061 986 4663 13272 18921 1586626 1582832 1726423 1753376 1875443 8524700 0.88490 0.88890 0.11290 0.10810 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE-RELATED-990 - 2018 AMOUNT: $ 986. 2021 AMOUNT: $ 4,663. 2022 AMOUNT: $ 13,272. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 35199 660 575 35284 1 X 4898418 -813331 235000 3850087 4568682 535736 206000 4898418 4233140 555542 220000 4568682 3760071 753320 280251 4233140 4211392 -247321 204000 3760071 0.99916 0.00084 0.00000 1 0 230598 230598 6401574 5403616 997958 901437 701408 200029 952076 638625 313451 1742036 BENEFICIAL INTEREST IN PERPETUAL TRUST 1410510 F 1410510 X 664252 -1218421 -1218421 1882673 47193 47193 1929866 1904322 0 1904322 47193 47193 1951515 PART IV, LINE 2B: AT THE REQUEST OF VARIOUS SPECIAL PROGRAMS AND CLUBS, CCBA IS THE CUSTODIAN OF THEIR CASH FUNDS. PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO MEET THE ANNUAL OPERATING DEFICIT AND TO PAY FOR CAPITAL REPAIRS AND IMPROVEMENTS. PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE UNCERTAIN TAX POSITION ("UTP") RULES PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN IN AN ORGANIZATION'S TAX RETURN. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MIGHT RESULT IN A MATERIAL IMPACT ON THE ASSOCIATION'S STATEMENTS OF FINANCIAL POSITION, ACTIVITIES AND CHANGES IN NET ASSETS AND CASH FLOWS. THE ASSOCIATION REMAINS SUBJECT TO ROUTINE EXAMINATIONS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS FOR THE YEARS PRIOR TO 2019. FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON EIGHTEEN (18) YEARS OF AGE OR OLDER WHO POSSESSES AN ACTIVE CCBA MEMBERSHIP IS A MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE PRESENCE OF AT LEAST FIFTEEN (15) MEMBERS CONSTITUTES A QUORUM AT AN ANNUAL OR SPECIAL MEETING OF THE CORPORATION. AT EACH ANNUAL MEETING, THE MEMBERS ELECT, BY A MAJORITY VOTE OF THOSE PRESENT, FOUR (4) TRUSTEES WHO ARE DULY NOMINATED BY THE NOMINATING COMMITTEE OF THE BOARD.(THE BOARD OF TRUSTESS CONSISTS OF TWELVE (12) PERSONS, ALL OF WHOM ARE ELECTED BY THE MEMBERSHIP.) ALL VOTES TO ELECT TRUSTEES SHALL BE TAKEN BY WRITTEN, SECRET BALLOT UNLESS ALL CORPORATE MEMBERS PRESENT AT THE MEETING AGREE TO CONDUCT THE ELECTION BY ANOTHER METHOD. NOTICE OF THE LIST OF CANDIDATES ON THE BALLOT MUST BE AVAILABLE TO CORPORATE MEMBERS FIVE (5) DAYS PRIOR TO THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FEDERAL FORM 990 WAS REVIEWED BY THE CHAIR OF THE BOARD OF TRUSTEES, THE CHAIR OF THE AUDIT COMMITTEE, AND THE EXECUTIVE DIRECTOR PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH TRUSTEES BY THE CHAIR ANNUALLY WHEN EACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT. THE STATEMENTS ARE RETAINED IN THE OFFICIAL "BOARD BINDER" CONTAINING ALL BOARD RECORDS (I.E. GOVERNANCE DOCUMENTS) FOR THE CALENDAR YEAR. THE BINDER AND THE CONFLICT OF INTEREST STATEMENTS ARE AVAILABLE AT EVERY BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND RECOMMENDS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, IN CONJUNCTION WITH PREPARATION OF AN OPERATING BUDGET. SUCH COMPENSATION IS APPROVED BY THE FULL BOARD OF TRUSTEES. EACH YEAR, THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND RECOMMENDS ANY CHANGES TO THE PAY GRADES AND SALARY SCALES THAT GOVERN PAY FOR ALL EMPLOYEES. THE COMMITTEE ALSO RECOMMENDS ANY GENERAL OR MERIT RAISES FOR WHICH EMPLOYEES ARE ELIGIBLE. FURTHER, THE FINANCE COMMITTEE OF THE BOARD ANNUALLY REVIEWS AND RECOMMENDS AN OPERATING BUDGET. THEIR BUDGET MATERIALS SPECIFY THE SALARIES OF ALL SUPERVISORY STAFF AND THE AVERAGE RATES OF PAY FOR ALL CLASSES OR TYPES OF LINE EMPLOYEES. THE ANNUAL OPERATING BUDGET IS APPROVED BY THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 ALL ARE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON THE INTERNET ON THE GUIDESTAR WEBSITE. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.